What is the difference between the net profit attributable to shareholders of listed companies and the net profit attributable to shareholders of listed companies after deducting non-recurring gains a

What is the difference between the net profit attributable to shareholders of listed companies and the net profit attributable to shareholders of listed companies after deducting non-recurring gains and losses? Where is it reflected? 1. In the consolidated statement, the net profit should be: parent company+A+B =1000+500+300 =180,000. Both subsidiary A and subsidiary B are "controlled" by the parent company, so all financial statements should be consolidated. The profit of associate company C has actually been reflected in the income statement of the parent company, which belongs to investment income. At the time of the final consolidated statement, there was nothing for him.

2. Net profit attributable to shareholders of the parent company = parent company+A *100%+B * 51%=1000 *100%+500 *100%+300 *.

In case 2, the subsidiary company suffered losses, with the parent company earning 6.5438+million, the subsidiary A losing 5 million, the subsidiary B losing 6.5438+million, and the affiliated company C earning 2 million.

1. In the consolidated statement, the net profit = a+b+c =1000+(-500)+(-100) = 400.

2. Net profit attributable to shareholders of the parent company = parent company+A *100%+B * 51%=1000 *100%+(-500) *100%+.

The difference from the consolidated statement is 49=449-400, because 49% of the losses in C are borne by minority shareholders, not the shareholders of the parent company. This leads to the situation that the net profit attributable to shareholders of the parent company is more than the net profit of the original consolidated statement, because the subsidiary company has lost money! Similarly, there is no affiliated company c here.

In connection with the financial industry, a well-known example is that GF Securities holds GF Fund and shares in E Fund. These two fund giants earn a lot of money for GF Securities every year! The profits of Guangfa Fund should be merged, and the profits of E Fund only need to be included in the investment income.